UNIT 69, CLAYDON BUSINESS PARK, GREAT BLAKENHAM, GREAT BLAKENHAM, IP6 0NL

What was argued and what the tribunal found

The appellant challenged the rateable value of £78,000 (£49/m2) for a factory unit at Claydon Business Park, Ipswich, seeking a reduction to £64,500 (£40/m2). The tribunal applied the Lotus & Delta framework, examining the actual rent of £116,000 per annum (from a 2022 lease review) and comparable evidence. While the appellant's comparables (Units 13/14, 99, 34/34a/35) were found to be materially different in size or derived from connected party transactions with limited evidential weight, the tribunal attached significant weight to Units 100 and 101 within Claydon Business Park, which were similar in size and reflected new leases close to the antecedent valuation date, supporting the £49/m2 tone. The tribunal dismissed the appeal, finding that the appellant failed to discharge the burden of establishing that the existing valuation was unreasonable.

Summary generated from the decision text and checked against it. The appellant was G & M TEX LTD, represented.

Grounds argued

• Rental evidence
• Comparable assessments (tone) · decisive

Evidence

Rents, Settled assessments

Cases cited

Lotus & Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

14 April 2026